View Policies Current Attempt in Progress Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. The predetermined manufacturing overhead rate is $16.00 per direct labor hour ($32.00+2.0). It was computed from a master manufacturing overhead budget based on normal production of 12,000 direct labor hours (6,000 units) for the month. The master budget showed total varlable costs of $84,000($7.00 per hour) and total fixed overhead costs of $108,000 ( $9.00 per hour). Actual costs for October in producing 4,100 units were as follows. materials inventories, therefore, can be ignored. (a) (b) Compute the total overhead variance. Total overhead variance 5